Reference is invited to the Manual of Instructions for Purchase and Maintenance of Stores forwarded to the National Laboratories under this office letter NO.52/9/56-WP, dated 6/10-4-1957. In accordance with para 87 of Chapter X of the above Manual, Physical Verification of all stores has to be conducted every year by an Officer other than in-charge of the stores and a certificate of verification with its result should be recorded on the list, inventory's register/Stock Ledger as the case may be. It is appreciated that the Heads of the National Laboratories/Institutes do not have the time or leisure to carry out such annual verification and also observe meticulously the various other instructions contained in the Manual in regard to stores.
2. This question has been
engaging the attention of the Council for some time, and it has now been
decided to appoint a team of five Stores Verification Officer including the
existing Store Verification Officer in the Central Office, in the scale of Rs.
275-25-500-EB-30-590 to assist the Heads of the National
Laboratories/Institutes in the work relating to stores.
3. All the five Stores
Verification Officers will be borne on the strength of the Central Office where
budget provision to meet their pay and allowance will be made. They will be detailed for carrying, out the
annual verification of stores in the various Laboratories and Institutes and
such other work as may be found necessary from time to time.
4. During the period of
verification in any Laboratory/Institute the Stores Verification Officer will
be directly under the control of, and be responsible in his duties to, the
Director of that Laboratory/Institute who will arrange to provide any technical,
clerical and other assistance which he may consider necessary to facilitate the
work of the Stores Verification Officer from within the existing staff of the
Laboratory/Institute.
5. The above scheme has been
sanctioned for a period of two years in first instance and the question of
continuance of this arrangement will be reviewed before the end of this period
in the light of the experience of the actual working of the scheme.
(CSIR letter No. 13(LXXXII)/58-E.1, dated 5th June 1959)
In continuation of this office letter No. 13(LXXXII)/58-E.I dated 5.6.1959 on the above subject, 1 am directed to state that the question "Annual Verification of Stores" as stipulated in para 87 of the Chapter X of the Manual of Instructions for Purchase and Maintenance of Stores, has been reviewed in consultation with the Financial Adviser to the C.S.I.R. and it has been decided, in partial modification of the instructions contained in the above letter that :-
a) The Directors shall assume the responsibility for ensuring proper
maintenance and
annual physical verification of stores by an officer not
connected with the stores as required under the rules with the help of their
own staff.
b) The responsibility of the Central
team of Stores Verification, the strength of which has since been reduced from
5 to 3, would be to exercise test checks lasting about a week or so in each
Laboratory /Institute.
2. It is therefore requested
kindly to ensure proper maintenance and annual verification of stores of the
Laboratory/Institute at your end with the help of the existing staff.
(CSIR letter No.2 (4)/64-E.III, dated 3rd April 1965)
Reference this office letter No.2(4)/64-E.III dated 3rd April, 1965 regarding 100% physical verification of stores with the help of your own staff and test check by the Stores Verification officers, CSIR. With a view to having a regular programmes of 100% physical verification at the Laboratories and test check by the Stores Verification officers, CSIR, the following procedure has been approved for guidance of the Laboratories as well as the Stores Verification Unit of the Council of Scientific & Industrial Research
Laboratories/Institutes
:
(1) All the Laboratories will
draw the programme for carrying out 100% physical verification of their stores
including their Field Stations, Library and publications etc. etc. each year by
15th of April.
(2) The programme will include
: (a) the names of the officials deputed for the work; (b) the period during
which the verification is to be completed; and (c) the date by which the
officials/team shall submit their report on the physical verification carried
out by them.
The programme as approved by the Head of the Laboratory shall be
strictly adhered to.
(3) A copy of the office order
issued on the above subject shall be forwarded to the CSIR so as to reach not later than 21st April each year.
(4) The Reports of the Internal
Verification Officers/teams shall be critical appreciation of the procedure and
method of storekeeping and accounting; up-keep and maintenance of stores and
stock ledgers etc. etc.; and should not be limited to mere listing of
quantitative discrepancies detected during the course of verification of
stores.
(5) A copy of each of the Reports
be forwarded to the Council of Scientific & Industrial Research immediately
on receipt from the reporting officers/teams.
Transmission of the copies of the Reports need not be delayed on account
settlement and/or reconcilation of the discrepancies mentioned in the Reports.
Stores Verification Unit,
C.S.I.R.
(6) The Stores Verification
Unit, CSIR, shall, by the end of 1st week of April each year forward a Questionnaire
(Annexure) to all the. Laboratories
which should be completed by the Laboratories and forwarded to the CSIR in
duplicate along with the Office Order mentioned in (3) above.
The completed Questionnaire shall reach the CSIR not later than 21st
April each year. (This year(l 967-68 it may be submitted latest by 21st May,
1967).
(7) The Stores Verification
Unit, CSIR, will prepare an 'Order of Priority' for test check of Stores of the
Laboratories/Field Stations during the year and circulate the same to the
Laboratories for their information.
(8) Based on the 'Order of
Priority' quarterly programmes of the visits of the Stores Verification
Officers duly approved by the competent authority will be forwarded to the
concerned Laboratories/Field Stations so as to reach them at least one week
before the visit of the Stores Verification Officer, C.S.I.R.
2. The above procedure comes
into force with immediate effect. It is
requested kindly to complete the Questionnaire (Annexure) in duplicate and forward
the same to the undersigned so as to reach by 21st May, 1967.
(CSIR letter No.2/2/67-SV, dated the 13th April, 1967)
In para 3 of the Audit report on the accounts of the CSIR for the year 1977-78, the Director of Audit (Central Revenues - AGCR) has made the following observations on the above subject
"Para 3 - Physical Verification of Stores
The Council had on stock in its National Laboratories/Institutes and
Hqs. assets in the nature of plants and machinery, equipment and apparatus and
other items of the Value of Rs. 6,983.30 Lakhs as on 31.3.1978. According to
rules physical verification of all stores is required to be conducted at least
once in every year
It will kindly be recalled that in 1965 on the advice of the CSIR Associated Finance, the work of annual 100% physical verification of stores of the National Laboratories/Institutes was entrusted to the Heads of the Labs./lnstts. of the CSIR in pursuance of the policy of decentralisation of administrative and financial powers from the CSIR Hqrs. to the Heads of the Labs./lnstts. In this connection your attention is also invited to CSIR letter No. (i) 2(4)164-E.III. dt. 3.4.1965 and (ii) 2/2/67-SV. dt. 13.4.1967 wherein the relevant guidelines had also been laid down for guidance of the Labs./Instts.
During the last 14 years it has come to the notice of the CSIR that one reason or the other, 100% physical verification of stores had not been attended to regularly and the work has fallen in arrears since in your Laboratories/Institutes as pointed out by the Director of Audit (Central Revenue - AGCR) in the above quoted Audit para.
It will be appreciated that CSIR and its Labs./Instts. owned an Inventory worth Rs.6983. 30 Lakhs as on 31.3.1978, and apart for non-compliance of the provisions of the G.F.R., inordinate delay (of 3 to 11 years) in some cases in attending to this work is fraught with great risk of loss and/or deterioration of the Assets of the C.S.I.R.
It is therefore requested to give this matter your personal attention so that 100% physical verification of all the stores held in your Laboratory/Institute is conducted annually.
(CSIR letter No. 3/1/78-SV.
Vol.II, dated 20th September, 1979)
Instructions regarding physical verification of Stores have been laid down in the Stores and Purchase Manual issued by the CSIR during 1958, and guidelines for 100% Annual Physical Verification of Stores of the National Laboratories/Institutes were issued vide CSIR Circular No.2/2/67-SV, dated 13.4.1967.
In this context, It is requested to conduct the 100% verification of Stores upto the year 1980-81 and 1981-82 vide letter No.3(1)181-SV, dated 13th July, 1981 and 3rd November, 1982. The report in this regard in still awaited whereas the verification for the later years have become due.
The need for conducting the physical verification of Stores every year has been stressed by the Governing Body of the CSIR while reviewing the accounts and Audit report for the years 1983-84. The Director-General desires that immediate action may be taken to conduct 100% physical verification of stores upto 1983-1984.
Since the progress of physical verification to be reported to the Governing Body of the CSIR, it is requested that earnest efforts may kindly be made to complete the work in the next three months, and a report may please be sent to me before 15.5.1985.
Further, for subsequent financial years, it may kindly be ensured that 100% physical verification of stores is got conducted regularly and copy of the report be sent to the Senior Stores Verification Officer by name by 15th of May of the following financial years.
(CSIR letter No. 1(5)/84-Reports/P.V.Stores, dated 11th February, 1985)